The trial balance of Cullumber Company at the end of its fiscal year, August $31,2025,$ includes these accounts: Beginning Inventory

$$18,790,$ Purchases $$226,730,$ Sales Revenue $$197,300,$ Freight$-$In $$9,720,$ Sales Returns and Allowances $$4,390,$ Freight$-$Out $$3,790,$

and Purchase Returns and Allowances $$5,550.$ The ending inventory is $$23,500.$

Prepare a cost of goods sold section $($periodic system$)$ for the year ending August $31,2025.$

CULLUMBER COMPANY

Cost of Goods Sold